The tariff classification of footwear from China

N298705 July 27, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.5730 Mr. Joseph Kenny Geodis USA Inc. One CVS Dr. Woonsocket, RI 02895 RE: The tariff classification of footwear from China Dear Mr. Kenny: In your electronic letter dated July 5, 2018, you requested a tariff classification ruling on behalf of your client CVS Pharmacy, Inc. The submitted sample will be returned to you. The instant sample, identified by you as CVS # 953812 Aqua Shoe, is a man’s, closed-toe, closed-heel, below-the-ankle, water shoe. The upper is made from 100 percent polyester textile material. It features a toggle closure along the topline and a pull on tab at the heel. The outer sole is made from TPR (thermo rubber or plastics) with a thin layer of textile material applied to the majority of the outer sole in contact with the ground. Physical examination of the shoe shows that the outer sole overlaps the perimeter of the upper by 1/4 inch, exhibiting a foxing-like band. Rubber/plastics components weigh more than 10 percent of the total weight of the shoe. You provided the value of the shoe as over $3 but not over $6/pair. You suggest classification of CVS # 953812 Aqua Shoe under subheading 6404.19.4730, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, in pertinent part, footwear with outer soles of rubber or plastics and uppers of textile materials…valued not over $3.00/pair… except footwear having a foxing or foxing-like band. As the shoe has a foxing-like band, and is over $3.00/pair, it will be classified elsewhere. The applicable subheading for CVS # 953812 Aqua Shoe will be 6404.19.5730, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued not over $3/pair: other: with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter… other: for men. The rate of duty will be 12.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division